Filed: Sep. 30, 1998
Latest Update: Mar. 02, 2020
Summary: United States Court of Appeals FOR THE EIGHTH CIRCUIT _ No. 98-1225EM _ In re: Balsam Corporation, * * Debtor, * _ * * United States of America, * * Claimant-Appellant, * * Appeal from the United States v. * District Court for the Eastern * District of Missouri. Balsam Corporation; * * [UNPUBLISHED] Debtor-Appellee, * * Procedo International Gesellschaft Fur * Exportfactoring MBH, * * Claimant-Appellee. * _ Submitted: September 24, 1998 Filed: September 30, 1998 _ Before McMILLIAN, HEANEY, and F
Summary: United States Court of Appeals FOR THE EIGHTH CIRCUIT _ No. 98-1225EM _ In re: Balsam Corporation, * * Debtor, * _ * * United States of America, * * Claimant-Appellant, * * Appeal from the United States v. * District Court for the Eastern * District of Missouri. Balsam Corporation; * * [UNPUBLISHED] Debtor-Appellee, * * Procedo International Gesellschaft Fur * Exportfactoring MBH, * * Claimant-Appellee. * _ Submitted: September 24, 1998 Filed: September 30, 1998 _ Before McMILLIAN, HEANEY, and FA..
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United States Court of Appeals FOR THE EIGHTH CIRCUIT _____________ No. 98-1225EM _____________ In re: Balsam Corporation, * * Debtor, * ____________________ * * United States of America, * * Claimant-Appellant, * * Appeal from the United States v. * District Court for the Eastern * District of Missouri. Balsam Corporation; * * [UNPUBLISHED] Debtor-Appellee, * * Procedo International Gesellschaft Fur * Exportfactoring MBH, * * Claimant-Appellee. * _____________ Submitted: September 24, 1998 Filed: September 30, 1998 _____________ Before McMILLIAN, HEANEY, and FAGG, Circuit Judges. _____________ PER CURIAM. The Government appeals following the district court's affirmance of the bankruptcy court's denial of the Internal Revenue Service's effort to reclaim a refund for a deferred tax loss as an administrative expense. Having reviewed the record and the parties' submissions, we believe the district court's decision was correct and we affirm for the reasons stated in the district court's memorandum and order without further discussion. See 8th Cir. R. 47B. A true copy. Attest: CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT. -2-
